Payment options for taxes

Pay online using BPOINT or call 1300 803 545 and follow the prompts.

Credit card payments must be more than $10 and less than $50,000. A surcharge applies:

• 0.4818% for Visa and Mastercard
• 1.4% for Amex.

From 1 April 2025, we will not accept payments by Amex.

Read the BPoint online payment system terms and conditions to make payments to Queensland Revenue Office (QRO).

Contact your bank or financial institution to make payments from your cheque or savings account. See www.bpay.com.au for more information.

Find out how to set up your bank details in QRO Online. Otherwise, complete a direct debit request form instead. (Direct debit is not available for royalty payments.)

Pay by electronic funds transfer using the following details:

• Account name: Commissioner of State Revenue Collection Account
• Account number: 1000 0935
• BSB: 064-013
• Bank: Commonwealth Bank of Australia
• Reference: Use the payment reference code or transaction number as shown on your lodgement confirmation statement, assessment notice or debt recovery letter.
• SWIFT code: CTBAAU2S (for payments outside Australia).

You must use the correct payment reference code—if you don’t, your payment may not be processed correctly and unpaid tax interest (UTI) or penalties may apply.

Registered self assessors who are solicitors must apply for approval from the Queensland Law Society (QLS) before making EFT payments.

You must:

• include a printout of the assessment notice, lodgement confirmation page or transaction statement summary for each transaction being paid
• pay by cleared funds (e.g. bank cheque, credit union’s or building society’s own cheque, solicitor’s or accountant’s trust account cheque)
• make your cheque payable to ‘Commissioner of State Revenue’
• post your cheque to Queensland Revenue Office.

Unsigned cheques will be returned and unpaid tax interest will accrue until full payment by cleared funds has been received.

Mail delivery times can affect when your cheque is received by our office—this may result in unpaid tax interest.

When you lodge a payroll tax return, you must pay any tax and other amounts (e.g. unpaid tax interest) by the due date.

To pay by direct debit, you need to first add your bank account details to QRO Online.

Once you have submitted your transaction:

1. Click Payments in the left menu panel.
2. Select Pay in the Actions column of the liability you want to pay.

If bank account details have been saved under the Manage details or Bank details section of the client account, use the drop-down menu in the Bank field to select the relevant account. If no bank details have been saved, you can select Add bank and upload details.

3. Click Make payment. A pop-up message will appear.

When you select ‘Yes’, you will get a receipt number. The outstanding payment will not disappear from the Payments due list until the funds have cleared.

Land tax clients can:

• pay the full amount on the due date of the assessment notice
• or
• set up a payment plan
  • extended payment option (EPO) to make 3 equal payments 45, 90 and 150 days after the date of the assessment notice. You must apply within 35 days of your assessment notice
  • instalment plan, for outstanding land tax debts to be paid over a term longer than 6 months
  • QRO Online payment plan, for outstanding land tax debts to be paid within 6 months.

Once you have lodged a transfer duty transaction using QRO Online, you should pay the duty—including any unpaid tax interest (UTI) and penalty tax that applies—within 14 days.

Electronic payments are the most convenient method, but we also accept cheque payments and money orders.

We will apply your payments in the following order: fees and charges, UTI, penalty tax and duty (as per the Taxation Administration Act 2001).

When you pay online, you do not need to send any documents to us to confirm it.

Electronic payments

To make an electronic payment, you must quote the payment reference code (transaction number) for each transaction lodged through QRO Online. The reference number is on the transaction statement summary that displays after you submit the transaction – this summary also explains how and when to pay.

You can pay electronically by:

• credit card using BPOINT—for amounts between $10 and $50,000 (a surcharge of 0.4818% applies to Visa and Mastercard, and 1.4% to Amex). From 1 April 2025, we will not accept payments by Amex.
• BPAY
• direct payment—through QRO Online
• electronic funds transfer (EFT).

To use direct payment, you need to first add your bank account details to QRO Online. Once a transaction has been submitted:

1. Click the Payments tab.
2. Locate your transaction number.
3. Click Pay. (A payment screen will appear for that transaction number.)
4. Select your bank details.
5. Click Make payment.

QRO Online also allows your client to pay their liability direct to us. If they decide to do this, print or email the transaction statement summary to your client so they have the correct information.

Your client can pay by:

• BPAY
• EFT
• credit card.

Remember to check the Payments tab and ensure that your client has paid the liability before endorsing the document. The length of time that your client’s payment will take to appear in your payment history screen will depend on the time of day that your client pays and how long their financial institution takes to process the payment.

If your client’s payment does not appear, contact us on 1300 300 734 to confirm that we have received the payment.

Cheque payments

You can pay multiple transactions with a single cheque. You must attach a transaction summary statement for each transaction to the cheque, and if the amount of the cheque is less than the total amount payable, you need to advise us which transaction has been underpaid.

You can pay mining and petroleum royalty by:

• BPAY
• EFT
• credit card
• cheque.

You can also visit a mines lodgement district office to pay with cash or by EFTPOS.

At this stage, you cannot pay royalty by QRO Online direct debit.

If you have a debt with the State Penalties Enforcement Registry (SPER) for an unpaid fine or penalty, the easiest way to pay it is online.

Find out how to pay and manage your SPER debt.

When you receive a fine, you have 28 days from the date of issue to:

• pay it in full
• set up a payment plan.

Read more about fines and infringements.